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Please help! it refund

Tax queries 524 views 3 replies

If an assessee has filed belated return, he can't revise it...

But if he failed to claim a TDS refund in his belated return, is there any remedy available other than revised return to claim such refund??

Please reply....

Replies (3)

He can file rectification request u/s 154 for claiming TDS.After processing of Return under 143(1)

it has been held in kumar jagdish chandra sinha v. Cit(1996)220 itr67(sc) that in case a belated return is filed u/s 139(4), revised return u/s 139(5) can not be filed. the reason being that revised return are permissable only where original return were filed u/s 139(1) and a belated return can't be deemed a return filed u/s 139(1)..he cn file rectification request u/s 154.. For claming tds after processing tds u/s 143(1).....

Thankyou Mr.Saini and Nr.Mishra.....but can you help me with the procedure regarding rectification request u/s 154?


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